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本文研究分部门的企业所采用的一些结转价格政策。先作一些基本的介绍,然后讨论它们在存货估价、决策和业务成绩的评价上各有些什么作用。以市价为基础制订结转价格如果企业内各部门是独立的经营单位,它们之间任何交易都将按市价记帐。按照美国的经济制度,对独立的企业单位进行评价,就看它们在市场上买卖的获利能力。这是企业内部交易采用以市价为基础制订结转价格的理论基础。
This article examines some carry-over pricing policies adopted by companies in sub-sectors. Make some basic introductions first and then discuss what they have to do with inventory valuation, decision making, and evaluation of business performance. Make the carry-forward price on the basis of market price If all departments in the company are independent business units, any transactions between them will be booked at market prices. According to the U.S. economic system, evaluating independent business units depends on their profitability in the market. This is the theoretical basis for intra-company transactions to use the market price to formulate carry-over prices.